Central Government, through GST Acts, revokes G.S.R. 315(E) dated March 31, 2018.
Rescission, effective from May 25, 2018, follows Council recommendations.
Power exercised under UTGST Act section 22 and CGST Act section 164.
Rajendra Kumar Jatav, Under Secretary to the Govt. of India, issues the rescission.
The rescinded notification appeared in the Gazette of India.
Decision aligned with clause (d) of sub-rule 14 of rule 138 of CGST Rules, 2017.
Emphasizes adherence to legal processes and official guidelines.